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Vague Fraud Allegation Fatal to Cancellation: Andhra Pradesh High Court Restores Registration in P. Murugesan v. State of Andhra Pradesh (Writ Petition No.24174 of 2023)
Facts of the Case
The petitioner, P. Murugesan, a works contractor holding GSTIN 37ALKPM6797R1ZQ, challenged the cancellation of his GST registration effected by order dated 30.06.2023 (Reference No. ZA3706230938071). T...
Orissa High Court Again Applies the Staggered GST Appellate Tribunal Filing Timeline Under CBIC Notification of 17 September 2025 in M/s Ghanashyama Sahoo vs Commissioner of CT and GST Odisha (W.P.(C) No.16823 of 2025)
Facts of the CaseThe petitioner, M/s Ghanashyama Sahoo of Bhadrak, challenged an order dated 30.03.2022 passed by the Section Officer, CT & GST Circle, Bhadrak, under Section 74 of the CGST/OGST Act, 2017 for tax periods...
Seized Goods Ordered Released Within Two Days on Payment of Tax and Penalty: Madras High Court in Bhima Enterprises v. Joint Commissioner, Central GST and Excise (W.P.(MD) No.23502 of 2023)
Facts of the Case
The petitioner, M/s. Bhima Enterprises, had its goods seized by the second respondent on 16.08.2023 through an order in Form GST INS-02, on the ground that excess stock was found available with the pet...
Assessment Quashed for Improper Service and Ignoring Multi-Vertical Returns: Madras High Court in Diamond Shipping Agencies v. Assistant Commissioner (ST) (W.P.(MD).No.6874 of 2023)
Facts of the Case
The petitioner, Tvl. Diamond Shipping Agencies Private Limited (trade name Diamond Global Forwarder), challenged an assessment order dated 17.08.2022 for the tax period 2017-18 under GSTIN 33AAACD6487H...
Andhra Pradesh High Court Holds VAT-Regime Turnover Counts Toward the 'Preceding Financial Year' Threshold Under Section 10(1) AP GST Composition Scheme but Remands on Quarter-Miscalculation in Parvathipuram Stainless Steel Articles vs Assistant Commissioner (Writ Petition No.6625 of 2021)
Facts of the CaseThe petitioner, a proprietary concern engaged in the business of stainless steel articles and home appliances at Parvathipuram, Vizianagaram District, was earlier registered under the A.P. VAT Act, 2005,...
GST on Mining Royalty Upheld Again: Rajasthan High Court Dismisses Baba Ramdev Chemical and Mineral v. Union of India (D.B. Civil Writ Petition No. 4542/2023)
Facts of the Case
The petitioner, M/s Baba Ramdev Chemical and Mineral, a partnership firm, challenged show cause notices and assessment orders issued by the GST Department raising a demand of GST on royalty paid to the...
Karnataka High Court Holds Common Show Cause Notices Under Sections 73 and 74 CGST Act Covering Multiple Financial Years Are Legally Permissible, Reversing Single Judge in Chimney Hills Education and Others vs Assistant Commissioner of Central Tax (Writ Appeal No. 1751 of 2024 and Connected Appeals)
Facts of the CaseThis common judgment disposed of six connected intra-Court writ appeals (W.A. Nos. 1751/2024, 1590/2024, 7/2025, 407/2026, 495/2026 and 555/2026) filed by the Revenue under Section 4 of the Karnataka Hig...
Unreasoned Section 74 Order Set Aside for Denial of Personal Hearing: Delhi High Court in TK Elevator India v. Assistant Commissioner (GST) (W.P.(C) 8692/2021)
Facts of the Case
The petitioner, TK Elevator India Private Limited (earlier known as Thyssenkrupp Elevator (India) Private Limited), challenged an order dated 21.06.2021 raising a total GST demand of Rs.9,38,39,317.24....
Four Missed Hearings Defeat Natural Justice Plea: Jharkhand High Court Dismisses Writ Against Service Tax Order in Rajeev Kumar v. Principal Commissioner (W.P.(T) No. 1617 of 2023)
Facts of the Case
The petitioner, a proprietorship engaged in civil construction contract work for government offices in Bihar and Jharkhand, challenged an Order-in-Original dated 07.02.2023 confirming a service tax dem...
Telangana High Court Quashes Garnishee Proceedings for Interest Recovery Issued Without Prior Notice Under Section 73, Holding Section 79(1)(c) Cannot Bypass Adjudication in Kesoram Industries vs Commissioner of Central Tax Medchal (WP No.23431 of 2023)
Facts of the CaseThe petitioner, M/s Kesoram Industries Ltd, Cement Division (Basantnagar, Peddapalli), a public limited company manufacturing 'Birla Shakti' cement, had delayed payment of GST dues owing to financial cri...